The tariff classification of a folding gangway from Taiwan

NY 877993 October 01, 1992 CLA-2-84:S:N:N1:103 877993 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mr. Ronald Clements 1217 Pawtucket Blvd. #57 Lowell, MA 01854 RE: The tariff classification of a folding gangway from Taiwan Dear Mr. Clements: In an undated letter received by this office on September 8, 1992 you requested a tariff classification ruling. The folding gangway, designated in the accompanying literature as #00202, clamps to the transom or stern of a pleasure vessel in order to provide access to the vessel from a dock, tender, or from the water. It basically consists of a stainless steel frame and handrail, a teakwood walkway deck, a hydraulic cylinder, clamp, and an electric switch panel. The deck and handrail are hinged so that the unit can be automatically deployed or folded by means of the hydraulic cylinder at the push of a button. The applicable subheading for the folding gangway will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery. The rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport